Explore OCBOA, a flexible non-GAAP accounting framework that includes tax-basis, cash-basis, and statutory accounting, offering an easier, cost-effective alternative for financial statements.

The documents that comprise the taxonomies can be accessed via FASB’s taxonomies webpage or individually at the following ...

More businesses are beginning to accept cryptocurrencies, including stablecoins, as a form of payment in addition to more traditional methods such as cash and credit card. Properly accounting for ...

Explore the major differences between IFRS and U.S. GAAP, including inventory write-downs, intangible assets, and accounting ...

The 2019 third quarter earnings season is approaching its end with over 400 S&P 500 companies having already reported results. A key part of these results for investors is the company’s earnings, and ...

Michael Kwatinetz is a managing partner with Azure Capital Partners, an early stage venture capital firm. Kwatinetz has a Ph.D. in mathematical modeling and an MBA in accounting; he is also a ...

The GAAP approves four different methods for depreciating business assets: the straight-line method, the units of production method, the declining balance method and the sum-of-the-year's-digits ...

Many companies, large and small, offer a broad range of products and services to their customers. Often these product and service sales are negotiated at the same time with a single customer, ...

GAAP standards provide uniform financial reporting, critical for investors and auditors comparing companies. Non-GAAP results adjust GAAP figures to highlight specific financial aspects, but they ...

Generally accepted accounting principles, or GAAP, serve as guidelines for businesses large and small in reporting financial information to outsiders. GAAP's objective is to guarantee that current or ...

Is a company making profit or a loss? It’s undoubtedly an important question in the minds of managers, investors, bankers, and boards of directors (investors would like to buy shares of, and banks ...

Tempus AI TEM reported non-GAAP profit in the third quarter of 2025 as genomics testing and data services gained momentum.